dual presentation

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Dual Presentation

A report of a company's earnings per share on both a basic and diluted basis. This is used for companies with complex capital structures in which neither presentation accurately reflects the company's earnings on its own.

dual presentation

The presentation of a firm's earnings per share on a basic and a diluted basis. Dual presentation of earnings per share is required only for firms with complex capital structures.

Substituting basic EPS for primary EPS in dual presentations (basic and diluted EPS) for companies with complex capital structures allows financial statement users to have more relevant figures available to them.

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